A defendant shall be punished by imprisonment for six months.

However, the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The defendant is the business owner of C, who is in the old city B, and has been in charge of the business of deducting the employee's pension premium contributions from the wages and paying them to the National Health Insurance Corporation.

1. Contributions that an employer deducts from wages of workers pursuant to the National Pension Act for occupational embezzlement are specified as national pension insurance premiums, national health insurance premiums, and unemployment insurance premiums, so the employer shall pay money for the purposes specified as insurance premiums and shall not divert it for any other purposes;

On April 2014, the Defendant, at the office of the above corporation C, embezzled the total amount of KRW 39,300,000 of the capital contribution of KRW 128,970, health insurance premium 91,470, employment insurance premium 18,630, total amount of KRW 239,070, and KRW 239,070 for the victim with the employee’s contribution from the victim’s wage to the victim’s employee, and used the said amount for the victim’s business purpose. From April 2014 to October 2015, the Defendant used the said amount in mind for the purchase of the company’s raw materials.

2. On October 20, 2015, the Defendant violated the National Pension Act, even after receiving a demand notice from the former branch of the National Health Insurance Corporation at the office of the above C Co., Ltd. to September 2015, that the unpaid pension premium should be paid KRW 40,969,560 during the period from April 2014 to September 2015, the Defendant did not pay it until November 10, 2015, respectively.

Summary of Evidence

1. Statement by the defendant in court;

1. Statement made by the police for E;

1. Details on monthly arrears of insurance premiums for each place of business, details on sending a demand notice, details on arrears in the national pension, details on health insurance arrears, and delinquency;

1. Application of Acts and subordinate statutes to certified copies of the corporate registry (inctor and defendant);

1. Article 356 of the Criminal Act and Articles 355(1) (including the embezzlement and embezzlement by worker) of the same Act as to facts constituting an offense, and Article 128(2)2 of the National Pension Act.